The organisational learning effects of management accounting information under advanced manufacturing technology

This study empirically examined the organisational learning effects of the nonfinancial performance information provided by management accounting information systems (MAISs) under advanced manufacturing technology (AMT). In this study, a target costing system and the frequent and quick reporting of information were considered the facilitators of learning. First, we examined the relationships between AMT level and the amount of nonfinancial performance information produced by MAISs. The empirical results showed that there are significant positive relationships between the level of AMT and nonfinancial performance information. With a systems approach, we also proved the impact of the relationships among AMT levels, nonfinancial performance information and learning facilitators on the organisational performance of a firm. The results of our research suggest that under a high level of AMT, for the provision of information to result in an increase of performance through organisational learning, a target costing system must be introduced and a large amount of information should be provided frequently and quickly. The results of this study also showed that although AMT level may be low, fairly well-arranged facilitators and a moderately large amount of information may be necessary for the improvement of performance. In conclusion, effective organisational learning depends on the provision of relevant information as well as efficient learning support mechanisms.     

首钢外购焦炭质量恶化后的高炉生产实践

针对焦炭质量劣化的状况，高炉操作以活跃炉缸为主，从上下部调剂入手，采取疏导煤气、控制合理的实际风速和鼓风动能、缓解焦炭在高温区的粉化等措施，有效地改善了高炉的顺行状况，并逐步恢复高炉指标。     

The hot blow forming of AZ31 Mg sheet: Formability assessment and application development

The hot blow forming of magnesium sheet offers significant opportunity for forming complex, lightweight parts for automotive applications. This paper characterizes the elevated-temperature formability of AZ31 magnesium sheet materials and the effect of processing conditions on the performance of these materials. In addition, magnesium sheet application development at General Motors Corporation is reviewed.     

Simulation of Strength Distribution in Ground Ceramics by Incorporating Residual Stress Effect

Strength of ground ceramics may be affected by residual stress as well as surface flaws induced by grinding. Strength prediction for ground ceramics is convenient for mechanical design of ceramic components. In this article, a numerical procedure based on fracture mechanics was proposed to estimate strength distribution of ground ceramics by considering grinding-induced residual stress. Bending strength and residual stress of ground ceramics were measured for three grinding-conditions. By comparison of simulated results with experimental ones, it was revealed that strength characteristics in experiments were well simulated by using the proposed procedure.     

A Note on PIN Polynomials and PRIN Rational Functions

This brief presents a necessary and sufficient condition for testing positive, real, imaginary, and negative rational functions. A related term, the positive, imaginary, and negative polynomial, is defined and two necessary and sufficient conditions for testing it are given.     

卫生陶瓷贴牌（OEM）加工问题的探讨

前言 近20年来,随着改革开放和国民经济的飞速发展,我国建筑卫生陶瓷行业也得到快速发展,产量连年增长,成为世界上建筑卫生陶瓷的最大生产国和消费国,也是出口大国.2007年全国卫生陶瓷的产量达到15 000万件,占世界产量的40%,出口量达到5 525万件,占产量的40%.